operating income refers to the income obtained by an enterprise from selling goods and providing services in its production and business activities. It is the fundamental source of the compensation of consumed value and the realization of newly created value. To increase the operating results of enterprises and improve economic benefits, we should first try our best to expand the realization of operating income. The business income of an enterprise is divided according to the relationship with production and business activities, which mainly includes basic business income and other business income. Basic business income, also known as main business income, refers to the income created and realized through the basic production and operation activities of enterprises, and is the main operating income of enterprises. According to different industries, basic business income can be divided into product sales income, commodity sales income, operating business income, project price income, various labor or service income, etc., but the specific performance of enterprises in different industries is different. For example, in industrial enterprises, it refers to product sales income, that is, the income obtained by industrial enterprises from selling finished products, self-made semi-finished products and providing industrial services. In transportation enterprises, it refers to the operating income, that is, railway, highway, waterway and civil aviation passenger and cargo transportation enterprises engaged in passenger and cargo transportation business activities, port enterprises engaged in loading and unloading, stockpiling business and port ocean shipping agency enterprises engaged in ocean shipping agency business activities, general aviation enterprises engaged in aviation business activities such as aerial photography, aviation prospecting, aviation forest protection and agriculture protection, and airport enterprises' airlines providing services, etc., including transportation income, port income, ocean shipping agency income, general aviation income and airport service income. In post and telecommunications enterprises, it refers to the income obtained from mail remittance, stamp collecting, package, confidential communication, newspaper distribution, postal savings, local telephone calls, long-distance telephone calls and telegrams. In commodity circulation enterprises, it refers to the income from commodity sales, purchasing and consignment business, etc. obtained from commodity circulation activities. In foreign economic cooperation enterprises, it refers to the business income from foreign contracted projects, technical services, provision of labor services and real estate development. The service industry in tourist hotels refers to customer income, catering income, commodity sales income, laundry income, beauty income, entertainment income and so on. In film, news publishing enterprises, it refers to the distribution rights fee income, screening income, publishing and selling books and periodicals income, newspaper income, advertising income, etc. In construction enterprises, it refers to the project price income, labor and operation income, product sales income, real estate development sales and settlement income, housing rental income and so on. Other business income refers to other business income of an enterprise other than basic production and business activities. Although this kind of income is not the main operating income, it also has a certain influence on expanding income sources, revitalizing funds and increasing income. Other business income is not exactly the same because of the different nature of the industry. For example, the contents of other business income in industrial enterprises mainly include the income from selling materials, technology transfer, rental of fixed assets, rental and sale of packaging materials, fee income from consigned goods, transportation business income from non-transportation enterprises, and sales of other non-industrial services.